15. (1) The audited accounts and statements referred to in section 11 or sub-section (5) of section 13 and the abstract and statement referred to in section 13 shall be printed, and four copies thereof shall be furnished as returns to the Chief Controller of Insurance in the case of the accounts and statements referred to in section 11 or sub-section (5) of section 13 within six months and in the case of the abstract and statement referred to in section 13 within nine months from the end of the period to which they refer: Provided that the said period of six months shall in the case of insurers having their principal place of business or domicile outside Bangladesh and in the case of insurers constituted, incorporated or domiciled in Bangladesh but also carrying on business outside Bangladesh be extended by three months, and provided further that the Chief Controller may in any case extend the time allowed by this sub-section for the furnishing of such returns by a further period not exceeding one month. (2) Of the four copies so furnished one shall be signed in the case of a company by the Chairman and two directors and by the principal officer of the company and, if the company has a managing director by that director in the case of a firm, by two partners of the firm, and, in the case of an insurer being an individual, by the insurer himself and one shall be signed by the auditor who made the audit or the actuary who made the valuation, as the case may be. (3) Where the insurer's principal place of business or domicile is outside Bangladesh, he shall forward to the Chief Controller of Insurance, along with the documents referred to in section 11, the balance-sheet, profit and loss account and revenue account and the valuation reports and valuation statements, if any, which the insurer is required to file with the public authority of the country in which the insurer is constituted, incorporated or domiciled, or, where such documents are not required to be filed, a certified statement showing the total assets and liabilities of the insurer at the close of the period covered by the said documents and his total income and expenditure during that period.